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1989 (12) TMI 101 - ITAT DELHI-DExtract: .......annot be said that when he was rendering services in a foreign country, his salary cannot be attributed to it during that part of the year. 7. As such the claim of the assessee has wrongly been accepted by the CIT(A). The relief allowed by CIT(A) under s. 80HHB is accordingly withdrawn. 8. In the result, the appeal of the Revenue is partly allowed.
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